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A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who operated a D corporation from October 11, 2007 to August 22, 201, which carries out oil sales business, etc. in Chungcheongnam-gun budget C.
1. Submission of a list of total tax invoices by false seller;
A. On January 25, 2011, the Defendant entered a false list of total tax invoices by seller at the second period of February 2010 and submitted to the Government, as if he was supplied with oil equivalent to the total value of 277,272,000 won from the said new energy, although he did not receive oil from the new energy company.
B. On July 23, 2011, the Defendant: (a) around July 23, 201, entered the list of total tax invoices by seller at the end of the year 201 and submitted it to the Government, as if the Defendant was supplied with oil equivalent to KRW 1,218,712,728, the sum of supply values from the above call oil station, notwithstanding the absence of the supply of oil from the call oil station.
2. Unfair tax refund;
A. On January 8, 2010, the Defendant pretended to sell F with duty-free oil of KRW 1,960,00 in the E gas station operated by the said D Corporation, notwithstanding the absence of the volume of the duty-free oil sold to F, and received refund of KRW 439,440,00 in total from that time until December 31, 2010, equivalent to KRW 219,617,50 in total, including education tax, etc., from that time, the amount of KRW 845,250 in the budget tax office was refunded to F, and from that time, from that time to December 31, 2010, the Defendant pretended to sell KRW 509,258, including education tax, etc.
B. The Defendant, around January 11, 201, did not sell duty-free oil to G, notwithstanding the absence of the volume of sale to G, the Defendant pretended as if he sold the said G 1,960 liter of duty-free oil equivalent to KRW 1,90,00,00, and received a refund of an aggregate of KRW 845,250, including education tax, from the foregoing budget book, from that time until July 28, 2011.